2019 (7) TMI 155

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ce Anjani Kumar Sharan For the Petitioner/s : Mr. P. K. Shahi, Sr. Adv., Mr. Arvind Kumar Verma, Adv. For the Respondent- GST& C. Excise : Mr. Satya Prakash Tripathy, Sr. Adv. For the Respondent-BSNL : Mr. Harendra Pd. Singh, Adv., Ms. Archana Sinha, Adv. ORAL JUDGMENT MR. JUSTICE JYOTI SARAN Heard Mr. P.K. Shahi, learned senior counsel appearing for the petitioner with the assistance of Mr. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... was the liability towards the service Tax has been discharged by the petitioner, the position is contested by the BSNL by filing a counter affidavit and registering appearance through Mr. Singh who while espousing the cause of BSNL shifts the liability on the petitioner. It is this inter party dispute which led to the issuance of summons by the competent authority i.e. the respondent Superintenden .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tes a pre-judgment to the issue in contest rather paragraph 27 of the counter affidavit very clearly explains that notice has been issued to the two contesting parties i.e. the petitioner and BSNL for producing their documents in support of their respective claims but the petitioner instead of responding to the summons and producing documents for vindicating its stand, has rushed to this Court and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X